CLA-2-95:RR:NC:2:224 F85397
Christine Schulz
Done Art & Design Pty. Ltd.
17 Thurlow Street
Redfern NSW 2016
Australia
RE: The tariff classification of golf balls and golf tees from Australia and a golf towel from Taiwan.
Dear Ms. Schulz:
In your letter dated March 23, 2000, you requested a tariff classification ruling, on behalf of DFS/Hawaii.
You are requesting the tariff classification on an item that you refer to in the ruling request as a golf pack. The item consists of three golf balls in a box, five golf tees packed in foam and an item that you call a towel but is considered a wash cloth for the purposes of the HTS. The golf pack is not considered a set for the purposes of the Harmonized Tariff Schedule of the United States. The items are not a set because the golf towel is used for the comfort of the golfer while the golf balls and tees are used for the actual play of the sport of golf. In other words, the balls and tees qualify as golf equipment while the towel is obviously not golf equipment. Since the item is not a set, all three parts are separately classified.
Also, please note that both countries of origin must be noted on the appropriate items: the package for the balls must show the country of origin as Australia, the foam that holds the tees must indicate the country of origin as Australia. The towel is properly marked with the country of origin, Taiwan, and the fiber content, but it must also show the RN number on the same sewn in label.
The applicable subheading for the golf balls will be 9506.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Golf clubs and other golf equipment; parts and accessories thereof: Balls.” The rate of duty will be free.
The applicable subheading for the golf tees will be 9506.39.0080, Harmonized Tariff schedule of the United States (HTS), which provides for “Golf clubs and other golf equipment; parts and accessories thereof: Other…Other.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the golf towel (wash cloth) will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton…Towels: Other.” The rate of duty will be 9.6 percent ad valorem.
The cotton towel (wash cloth) falls within textile category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division